عنوان مقاله [English]
The control process is one of the most important processes that every organization needs to ensure its survival and information on how to operate and implement its programs, according to the legal requirements for the establishment and implementation of the financial process in government agencies. We have witnessed problems in this regard in government organizations, especially the police. This research is applied in terms of purpose and combined in terms of data collection. In the qualitative section, using theme analysis method with purposeful and theoretical sampling, with in-depth interview tools and specialized opinions of experts (academic and experimental) finance data collection (obstacles) were collected and a model was designed using theme analysis. The findings of the present study showed that the dimensions of the model based on the triangular model include: individual, organizational, and environmental factors and the components of individual factors include: professional knowledge and information, skills, personality traits, attitude. Insights and components of organizational factors included: organizational structure, leadership and supervision, recruitment and employment systems, organizational rules and regulations; Control systems and components of environmental factors included: technology, socio-cultural and political-economic.